From October 2026, a new home sold by a developer to an individual carries 21% VAT. A resale home from a private seller carries none.
Registration costs an individual 0.15% of the contract price, minimum 60 lei. For a company, 0.5%.
The notary charges per the notaries' official sliding scale, and 21% VAT is added to the fee.
The seller pays 3% if held up to three years, 1% beyond that. The notary collects it on signing day.
VAT included? Who pays notary and registration? Extra payments to the developer? Which currency and rate?
Property buying costs in Romania: the short answer
On top of the price, a private buyer in Romania usually pays a notary fee based on an official sliding scale, plus VAT on that fee, and a land register fee of 0.15% of the price. On a new home bought from a developer, as of October 2026, VAT is 21%, so it matters whether the price you were quoted includes it. The 1% or 3% transfer tax falls on the seller, not on you.
"So how much does it come to in the end?" is the question I hear right after "how much is it?". Here are all the items, who pays each one, and what to ask for in writing before you sign.
The table: all buying costs in one place
| Item | Usually paid by | How much |
|---|---|---|
| VAT on a new home from a developer | The buyer, inside or on top of the price | 21% (from October 2026) |
| VAT on a resale home from a private seller | Not applicable | 0 |
| Notary fee | The buyer, unless agreed otherwise | Per the UNNPR sliding scale, plus 21% VAT |
| Land register fee | The buyer | 0.15% of the price for an individual, 0.5% for a company |
| Extract for checking | The buyer | 20 lei for an online extract |
| Tax on the transfer | The seller, collected by the notary | 3% if held up to 3 years, 1% if held longer |
| Authorised translator at signing | A buyer who does not speak Romanian | On quotation |
| Independent lawyer | The buyer | On a written quotation |
The figures are as of 2026. Before a deal, ask the notary for a written calculation for the specific property.
VAT: the biggest item, and only on new homes
In Romania, the sale of a new home by a developer is subject to VAT. The standard VAT rate has been 21% since August 2025. A law published in August 2026 kept the reduced 9% rate, for homes up to 120 m², only as a transitional arrangement for older deals, until 30 September 2026. Since then, a new home sold to an individual carries 21%.
The first question for any developer: "Does the price include VAT or not?" The gap between the two answers is a fifth of the price.
On a resale home bought from a private individual there is no VAT at all. We have a separate guide on VAT on new homes.
The notary fee: an official scale, not a market price
The notary charges a fee according to an official table published by the notaries' union (UNNPR), based on the value of the deal. The scale slides: the higher the price, the smaller the percentage. VAT of 21% is added to the fee.
The value used for the calculation cannot be lower than the minimum value in the "notaries' guide", the notaries' table of valuations by area.
By custom, the buyer pays the notary fee and the land register fee. But this is a matter of agreement, and it is worth writing it into the preliminary contract. What the notary actually does, step by step, is in our guide to the notary in Romania.
The land register fee
Registration in your name is carried out by ANCPI, the cadastre and land registration agency; the notary collects the fee and files the application. Under ANCPI's schedule of fees, the fee for an individual is 0.15% of the contract price, with a minimum of 60 lei per property. For a company, it is 0.5%.
That is one of the reasons a private buyer of a single villa usually registers in their own name rather than through a company.
The transfer tax: the seller's, not yours
Under the Romanian Fiscal Code, a seller pays a tax of 3% if they held the property for up to three years, and 1% if they held it longer. The tax is calculated on the value, not on the profit, and the notary collects it on the day of signing and passes it to the ANAF tax authority.
If you ask for all the costs in writing, before the preliminary contract, you will not be surprised on signing day.
Why does this concern you? Because on the day you sell, this tax will apply to you. It is worth reading our guide to tax in Romania and what is left to pay in Israel as well.
Costs that are easy to forget
- An authorised translator. If you do not understand Romanian, you sign in the presence of an authorised translator. Ask for a quotation in advance.
- A power of attorney from abroad. If you will not attend, there is a cost for the notary abroad, the apostille and the translation.
- An independent lawyer. Ask for a written quotation before you start.
- A mortgage. Valuation, bank fees and a separate notarial mortgage contract. We wrote about "the stamp nobody tells you about" in our article on Romanian mortgages at the notary.
- Agent's commission. If there is an agent, the commission is set in your agreement with them. Ask for it in writing.
From the field: the €45,000 apartment
Attorney Ilan Leibovitch recalls:
A couple in their late thirties, academics with modest savings, came to me for advice. The husband, whose parents had emigrated from Romania in the 1970s, had found an apartment in Romania for €45,000. They had €35,000, and he planned to cover the rest with a loan. His wife preferred not to borrow.
I asked why this particular apartment. He said he had a connection to Romania and wanted a property only there. I explained that price is not everything: first you need to understand what need the purchase serves, and only then check whether this apartment, in this place, fits. I asked whether they had accounted for the costs that come with buying, the lawyer’s fee, the notary and taxes, and the furniture as well. I gave them a questionnaire to define their goals and needs. They did not come back for another meeting, and I do not know whether they bought.
The property price is only the first line of the table. Anyone who budgets on the price alone discovers the other lines when there is no room left.
How to compare offers without surprises
When you compare two properties, compare "total cost on the day of registration", not the listing price. Ask every seller four questions:
- Does the price include VAT?
- Who pays the notary and the land register fee?
- Are there extra payments to the developer, such as parking, storage or utility connections?
- In which currency is the price, and at what rate will taxes be calculated?
In our project in Balotești we chose a single all-inclusive price, from €299,900, so these questions are answered up front. But with any seller, the demand is the same: an itemised breakdown in writing.
Frequently asked questions
What percentage is added to the price of a property in Romania?
It depends on whether the property is new or resale. On a new home from a developer, the big component is VAT, 21% from October 2026, if it is not included in the price. Beyond that, a 0.15% land register fee and a notary fee on a sliding scale plus VAT. Ask for a written calculation for the specific property.
Who pays the notary in Romania?
By custom, the buyer pays the notary fee and the land register fee, and the seller pays the transfer tax. The parties can agree otherwise, so it is worth writing it into the preliminary contract.
Is there a purchase tax in Romania?
There is no purchase tax as such. The buyer pays VAT on a new home, the land register fee and the notary fee. The 1% or 3% transfer tax falls on the seller.
Is VAT on a new home in Romania still 9%?
Not for new deals. The reduced 9% rate was kept as a transitional arrangement for deals that met the conditions, until 30 September 2026. Since then, a new home sold to an individual carries 21% VAT.
How much does land register registration cost?
0.15% of the contract price for an individual, with a minimum of 60 lei, and 0.5% for a company, under ANCPI's 2026 fees. The notary collects the fee and files the application.
The bottom line
Property buying costs in Romania are not mysterious. They are simply spread out: VAT with the developer, a fee with the notary, a fee with the land registry.
If you ask for all of them in writing, before the preliminary contract, you will not be surprised on signing day.
If you are comparing properties in Romania right now, with us or anywhere else, book a half-hour call with me. We will go through every item together and work out the total cost.
Moti Azulay, Compass Group Romania
Sources and data: Romanian legislation portal: Fiscal Code and VAT laws · National Union of Romanian Notaries (UNNPR) · National Agency for Cadastre and Land Registration (ANCPI) · National Agency for Fiscal Administration (ANAF) · PwC: Romania tax summaries.
This article is for general information only and is not legal, tax or financial advice. Rates are as of 2026 and may change. Before a deal, ask the notary and a tax adviser for a written calculation.
Now you know more.
This article is general information, not legal, tax or financial advice. Consult local professionals before any transaction.
